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WILLIAMS, CLARKE CO. v. UNITED STATES

Customs Appeal Nos. 5384 and 5385.

436 F.2d 1039 (1971)

WILLIAMS, CLARKE CO., Van Camp Sea Food Co. v. The UNITED STATES.

United States Court of Customs and Patent Appeals.

February 4, 1971.

Attorney(s) appearing for the Case

Glad & Tuttle, Los Angeles, Cal., attorneys of record, for appellants. Robert G. White, Los Angeles, Cal., of counsel.

William D. Ruckelshaus, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, New York City, William D. Appler, Washington, D. C., for the United States.

Before RICH, ALMOND, BALDWIN and LANE, Judges, and NICHOLS, Judge, United States Court of Claims, sitting by designation.

ALMOND, Judge.

This is a consolidated appeal from judgments of the United States Customs Court, Third Division,1 dismissing as untimely appellants' protests of decisions classifying imported tuna fish and the cans in which it was contained under item 112.30, TSUS, as "tuna in containers weighing with their contents not over 15 pounds each." By including the value of the cans in the assessed value, the Bureau of Customs refused to accord...

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